White to play and win.
Analysis:
The top left is worth 3 moves and the top right is worth 2^ (2 plus up). Subtract 2 for the group tax and the Black group is worth 3^.
The bottom left is worth -1 (one move for White), OC, and the bottom right is worth -4* (4 star). Add 2 for the group tax and the White group is worth -3*.
The sum is 3^ - 3* = ^*. (The negative of * is *, so subtracting it is like adding it.)
Solution:
There is more than one solution, but canonical play is for White to move from 2^ to 2* in the top right. The result is * - * = 0, which is a second player win.